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HMRC internal manual

Employment Income Manual

From
HM Revenue & Customs
Updated
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Pensions: particular occupations: armed forces: allowances supplementing exempt pensions

War Disablement Pensions within section 641 ITEPA 2003 are frequently enhanced by allowances that take into account the personal circumstances and degree of disablement of the former member of the armed forces.

These allowances are paid in respect of the disablement and include –

  • Age allowance
  • Unemployability Supplement (including additions for wife and family)
  • Invalidity Allowance
  • Constant Attendance Allowance
  • Allowance for Lowered Standard of Occupation
  • Severe disablement occupational allowance
  • Exceptionally Severe Disablement Allowance
  • Comforts Allowance
  • Age 80 Age Addition
  • War Pensioner’s Mobility Supplement.

Provided they are clearly paid in addition to a War Disablement Pension the above allowances may be regarded as covered by the exemption under section 641.